Percorrer por autor "Gomes dos Santos, P"
A mostrar 1 - 2 de 2
Resultados por página
Opções de ordenação
- Can ChatGPT be a certified accountant? Assessing the responses of ChatGPT for the professional access exam in PortugalPublication . Albuquerque, F.; Gomes dos Santos, P; Administrative SciencesPurpose: From an exploratory perspective, this paper aims to assess how well ChatGPT scores on an accounting proficiency exam in Portugal, as well as its overall understanding of the issues, purpose, and context underlying the questions under assessment. Design/methodology/approach: A quasi-experimental method is used in this study. The questions from an exam by the Portuguese Order of Chartered Accountants (OCC, in the Portuguese acronym) served as input queries, while the responses (outputs) from ChatGPT were compared with those from the OCC. Findings: The findings indicate that ChatGPT’s responses were able to deduce the primary issue underlying the matters assessed, although some responses were inaccurate or imprecise. Also, the tool did not have the same score in all matters, being less accurate in those requiring more professional judgment. The findings also show that ChatGPT did not pass the exam, although it was close to doing so. Originality: To the best of the authors’ knowledge, there is little research on ChatGPT accuracy in accounting proficiency exams; this being the first such study in Portugal. Practical implications: The findings from this research can be useful to accounting professionals to understand how ChatGPT may be used for practitioners, stressing that it could assist them and improve efficiency, but cannot, at least for now, replace the human professional. It also highlights the potential use of ChatGPT as an additional resource in the classroom, encouraging students to engage in critical thinking and facilitating open discussion with the guidance of teachers. Consequently, it can also prove beneficial for academic purposes, aiding in the learning process.
- A systematic literature review on the role played by sustainability matters in the educational environmentPublication . Albuquerque, F.; Gomes dos Santos, PGiven the recent developments in sustainability reporting frameworks, this paper aims to systematically review the research on sustainability matters concerning its implementation in the educational area within the accounting-related courses or higher education institutions overall from a more comprehensive scope of analysis. For this purpose, a systematic literature review combined with a bibliometric analysis was applied, using the Scopus database to collect the papers published in this century (since 2000 onwards). The final sample is comprised of 56 papers, covering different clusters of analysis. The findings indicate an increase in sustainability publications, which aligns with the growing relevance of such issues worldwide. In recent years, studies with practical applications and a more diverse set of methodologies have increased instead of the initial focus on theoretical essays and analyses. Nevertheless, there are still some gaps that can serve as avenues for future research, regarding, for instance, the papers’ geographical scope, thematic area and methodologies proposed. This study expands to further topics not found in the literature such as what the classical social science theories have been proposed for evaluation, and the main results/ conclusions the studies have reached. Finally, it suggests avenues for future research from the identified gaps and then contributes to the literature.